NEOPOST - 2018 Registration document

6

Financial statements

Neopost S.A. statements of financial position

Notes to the Neopost S.A. financial statements

For the financial years ended 31 January 2019 and 31 January 2018.

Unless otherwise indicated, all amounts stated hereafter are in million of euros, rounded to one decimal place. Therefore, the sum of rounded amounts may present immaterial differences with the total shown. Some amounts as at 31 January 2018 have been reclassified to be comparable with the presentation adopted as at 31 January 2019.

Table of contents of notes to Neopost S.A. financial statements

Note 1

Presentation of the Company

184

Note 12

Information on associated

194

companies

Note 2

Main accounting principles

184

Note 13

Risk management and financial

194

Note 3

Intangible and tangible fixed

185

instruments Liquidity risk

assets

13-1: 13-2: 13-3:

194 194 198

Exchange rate risk hedging Hedging of interest rate risk

Note 4

Financial assets

185

Note 5

Receivables

187

Note 14

Subsidiaries and equity interests

199

Note 6

Short-term investments and cash

188

Note 15

Remuneration of corporate officers and non-executive directors Remuneration of corporate officers Remuneration of non-executive

201

& cash equivalents

Note 7

Transactions in foreign currencies

189

15-1: 15-2:

201 205

Note 8

Shareholders’ equity

189 189 189 189 189

directors

8-1: 8-2: 8-3: 8-4:

Capital

Additional paid-in capital

Note 16

Headcount

205

Reserves and retained earnings

Dividend per share

Note 9

Contingency and loss provisions

190

Note 10

191

Financial debts

Income statement Operating income

Note 11

192 192 192 193 193

11-1: 11-2: 11-3: 11-4:

Financial income

Extraordinary income

Income tax

183

REGISTRATION DOCUMENT 2018 / NEOPOST